C84239 C8 Ruling Active

The tariff classification of stamp sets and coloring sets from Taiwan

Issued February 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9609.90.8000

Headings: 9609

Product description

The merchandise is the Item # 501289 Stamp Set. The set contains 12 crayons, 6 rubber stamps, 1 stamp pad, 1 pencil, 1 sharpener and 1 eraser in a plastic fitted case. You also inquire about the Item # 501290 Wild Life Coloring Set. This set contains 12 marker pens, 12 watercolor paints, 12 crayons, 1 palette, 1 sharpener, 12 oil pastels, 12 color pencils, 1 eraser, 1 lead pencil, 1 white water color and one brush in a plastic fitted case.

CBP rationale

The applicable subheading for the sets will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils .

Full text

NY C84239 February 13, 1998 CLA-2-96:RR:NC:MM:113 C84239 CATEGORY: Classification TARIFF NO.: 9609.90.8000 Ms. Kim Young BDP International, Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of stamp sets and coloring sets from Taiwan Dear Ms. Young: In your letter dated February 4, 1998, on behalf of Meijer Inc., you requested a tariff classification ruling. The merchandise is the Item # 501289 Stamp Set. The set contains 12 crayons, 6 rubber stamps, 1 stamp pad, 1 pencil, 1 sharpener and 1 eraser in a plastic fitted case. You also inquire about the Item # 501290 Wild Life Coloring Set. This set contains 12 marker pens, 12 watercolor paints, 12 crayons, 1 palette, 1 sharpener, 12 oil pastels, 12 color pencils, 1 eraser, 1 lead pencil, 1 white water color and one brush in a plastic fitted case. The applicable subheading for the sets will be 9609.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils . . . crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks, other, other. The rate of duty will be 1.1 cents per gross [of total pieces] plus 0.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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